\u897f\u7530\u3055\u307e
\n\u8d8a\u667a\u3055\u307e
\n\u304a\u4e8c\u65b9\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002
\n\u5f0a\u793e\u306e\u5834\u5408\u306f100\uff05\u306e\u95a2\u4fc2\u306a\u306e\u3067\u539f\u5247\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306e\u7fa9\u52d9\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001
\n\u897f\u7530\u3055\u307e\u306b\u6dfb\u4ed8\u3044\u305f\u3060\u3044\u305f\u30b5\u30f3\u30d7\u30eb\u6587\u7ae0\u3092Unaudited Financial Statements\uff08\u3067\u5408\u3063\u3066\u3044\u307e\u3059\u304b\uff09\u306b
\n>\u3053\u308c\u3089\u306e\u5bfe\u5fdc\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f1a\u793e\u6cd5\u3084\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u306f\u6e96\u3058\u3066\u3044\u306a\u3044\u70b9\u3092\u7406\u89e3\u3057\u3066
\n\u81ea\u5df1\u8cac\u4efb\u306e\u4e0b\u3067\u63b2\u793a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u9023\u7d50\u6c7a\u7b97\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f
\n\u3067\u304d\u308b\u3068\u3057\u305f\u3089\u3001\u4f55\u304b\u8003\u3048\u3089\u308c\u308b\u7f70\u5247\u306a\u3069\u3042\u308a\u307e\u3059\u304b\uff1f
\n\u305d\u308c\u3068\u3082\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3068\u3044\u3046\u308f\u3051\u3067\u3082\u306a\u3044\u306e\u3067\u3001\u514d\u9664\u898f\u5b9a\u306b\u3042\u305f\u3089\u305a\u305d\u3082\u305d\u3082\u305d\u308c\u306f\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u304b\uff1f
\n\u7d20\u4eba\u306e\u8cea\u554f\u3067\u304a\u6065\u305a\u304b\u3057\u3044\u306e\u3067\u3059\u304c\u3001
\n\u9023\u7d50\u6c7a\u7b97\u3092\u3059\u308b\u3068\u306a\u308b\u3068\u3001\u6c7a\u7b97\u6642\u306e\u4f5c\u696d\u3084\u305d\u306e\u307b\u304b\u5c4a\u3051\u51fa\u95a2\u4fc2\u306a\u3069\u304b\u306a\u308a\u4f5c\u696d\u306e\u5206\u91cf\u306f\u5897\u3048\u307e\u3059\u304b\uff1f
\n\u4e00\u822c\u7684\u306b\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u30b3\u30b9\u30c8\u3082\u4f59\u5206\u306b\u304b\u304b\u308a\u307e\u3059\u3088\u306d\uff1f
\n\u307e\u305f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u9023\u7d50\u6c7a\u7b97\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u65e5\u672c\u306e\u5b50\u4f1a\u793e\u5074\u3067\u3082\u5225\u3067\u6c7a\u7b97\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u3088\u306d\uff1f<\/p>\n
\u8d8a\u667a\u3055\u3093\u3001\u304a\u306f\u3088\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u6211\u3005\u306e\u610f\u898b\u304c\u82e5\u5e72\u7570\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3088\u3044\u3067\u3059\u306d\u3002\uff08\u77e5\u6075\u3076\u304f\u308d\u3067\u521d\u3081\u3066\u897f\u7530\u2192\u8d8a\u667a\u306e\u8cea\u554f\u3067\u3059\uff09
\nFRS110\u53f7\u306f\u3042\u308b\u610f\u5473\u3001\u30d5\u30a1\u30f3\u30c9\u4f01\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u4f1a\u793e\u3067\u3082100\uff05\u5b50\u4f1a\u793e\uff08\u65e5\u672c\u6cd5\u4eba\uff09\u3067\u89aa\u4f1a\u793e\u3067\u3042\u308bSG\u6cd5\u4eba\u306e\u652f\u914d\u3059\u308b\u682a\u4e3b\u304c\u9023\u7d50\u305b\u305a\u306b\u7d14\u8cc7\u7523\u30d9\u30fc\u30b9\u3067\u5b50\u4f1a\u793e\u682a\u5f0f\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u53cd\u5bfe\u3057\u3066\u3044\u306a\u3051\u308c\u3070(i)\u306f\u6e80\u305f\u3057\u307e\u3059\u3088\u306d\uff1f\u305d\u306e\u4ed6\u306e\u8981\u4ef6(ii)-(iv)\u306f\u4e0a\u5834\u7cfb\uff08\u307e\u305f\u306f\u516c\u958b\u8cc7\u91d1\u8abf\u9054\uff09\u306e\u8981\u4ef6\u306e\u305f\u3081\u3001\u305d\u308c\u3089\u306e\u74b0\u5883\u306b\u89aa\u4f1a\u793e\u304c\u306a\u3051\u308c\u3070\u554f\u984c\u306a\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002
\nFRS110\u53f74B\u306f\u5b50\u4f1a\u793e\u682a\u5f0f\u306f\u539f\u5247\u6642\u4fa1\u8a55\u4fa1\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n
mommy\u69d8\u3001\u3054\u8cea\u554f\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002
\n\u901a\u5e38\u3001\u4f1a\u793e\u6cd5201\u676112\u9805\u306b\u57fa\u3065\u304f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3078\u306e\u6e96\u62e0\u306e\u514d\u9664\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u3079\u304d\u306a\u306e\u306b\u4f5c\u6210\u3057\u306a\u3044\u5834\u5408\u306e\u7f70\u5247\u306f\u3001\u4f1a\u793e\u6cd5201\u67612\u9805\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\uff09\u306b\u9055\u53cd\u3059\u308b\u305f\u3081\u3001\u53d6\u7de0\u5f79\u306bS$5\u4e07\u4ee5\u4e0b\u306e\u7f70\u91d1\uff08\u4f1a\u793e\u306e\u50b5\u6a29\u8005\u3092\u3060\u307e\u3059\u610f\u56f3\u7b49\u306e\u5834\u5408\u306f\u3001\u3088\u308a\u53b3\u3057\u3044\u7f70\u5247\uff09\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002
\n\u9023\u7d50\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u306f\u3001\u5b50\u4f1a\u793e\u306b\u3082\u3088\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\uff08\u5b50\u4f1a\u793e\u306b\u8cc7\u7523\u3082\u8ca0\u50b5\u3082\u307b\u3068\u3093\u3069\u306a\u304f\u4f11\u7720\u72b6\u614b\u306e\u3088\u3046\u306a\u5834\u5408\u3092\u9664\u304d\uff09\u3001\u6c7a\u7b97\u6642\u306e\u4f5c\u696d\u306f\u304b\u306a\u308a\u5897\u3048\u307e\u3059\u3002\uff08\u3069\u306e\u7a0b\u5ea6\u5897\u3048\u308b\u304b\u306f\u5b50\u4f1a\u793e\u6b21\u7b2c\u3002\uff09\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5074\u306e\u5c4a\u51fa\u95a2\u4fc2\u306b\u306f\u3001\u3042\u307e\u308a\u5f71\u97ff\u3057\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002
\n\u307e\u305f\u3001\u4e00\u822c\u7684\u306b\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u30b3\u30b9\u30c8\uff08\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3078\u306e\u4fee\u6b63\u3001\u9023\u7d50\u7cbe\u7b97\u8868\u306e\u4f5c\u6210\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\uff09\u3082\u5358\u4f53\u4ee5\u4e0a\u306b\u304b\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002\uff08\u6cd5\u5b9a\u76e3\u67fb\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002\uff09
\n\u306a\u304a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5074\u3067\u9023\u7d50\u6c7a\u7b97\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u65e5\u672c\u3067\u306e\u6c7a\u7b97\u7533\u544a\u3078\u306e\u5f71\u97ff\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
\u897f\u7530\u3055\u307e \u8d8a\u667a\u3055\u307e \u304a\u4e8c\u65b9\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u5f0a\u793e\u306e\u5834\u5408\u306f100\uff05\u306e\u95a2\u4fc2\u306a\u306e\u3067\u539f\u5247\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306e\u7fa9\u52d9\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001 \u897f\u7530\u3055\u307e\u306b\u6dfb\u4ed8\u3044\u305f\u3060\u3044\u305f\u30b5\u30f3\u30d7\u30eb\u6587\u7ae0\u3092Unaudited Financial Statements\uff08\u3067\u5408\u3063\u3066\u3044\u307e\u3059\u304b\uff09\u306b >\u3053\u308c\u3089\u306e\u5bfe\u5fdc\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f1a\u793e\u6cd5\u3084\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u306f\u6e96\u3058\u3066\u3044\u306a\u3044\u70b9\u3092\u7406\u89e3\u3057\u3066 \u81ea\u5df1\u8cac\u4efb\u306e\u4e0b\u3067\u63b2\u793a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u9023\u7d50\u6c7a\u7b97\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f \u3067\u304d\u308b\u3068\u3057\u305f\u3089\u3001\u4f55\u304b\u8003\u3048\u3089\u308c\u308b\u7f70\u5247\u306a\u3069\u3042\u308a\u307e\u3059\u304b\uff1f \u305d\u308c\u3068\u3082\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3068\u3044\u3046\u308f\u3051\u3067\u3082\u306a\u3044\u306e\u3067\u3001\u514d\u9664\u898f\u5b9a\u306b\u3042\u305f\u3089\u305a\u305d\u3082\u305d\u3082\u305d\u308c\u306f\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u304b\uff1f \u7d20\u4eba\u306e\u8cea\u554f\u3067\u304a\u6065\u305a\u304b\u3057\u3044\u306e\u3067\u3059\u304c\u3001 \u9023\u7d50\u6c7a\u7b97\u3092\u3059\u308b\u3068\u306a\u308b\u3068\u3001\u6c7a\u7b97\u6642\u306e\u4f5c\u696d\u3084\u305d\u306e\u307b\u304b\u5c4a\u3051\u51fa\u95a2\u4fc2\u306a\u3069\u304b\u306a\u308a\u4f5c\u696d\u306e\u5206\u91cf\u306f\u5897\u3048\u307e\u3059\u304b\uff1f \u4e00\u822c\u7684\u306b\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u30b3\u30b9\u30c8\u3082\u4f59\u5206\u306b\u304b\u304b\u308a\u307e\u3059\u3088\u306d\uff1f \u307e\u305f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u9023\u7d50\u6c7a\u7b97\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u65e5\u672c\u306e\u5b50\u4f1a\u793e\u5074\u3067\u3082\u5225\u3067\u6c7a\u7b97\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u3088\u306d\uff1f \u8d8a\u667a\u3055\u3093\u3001\u304a\u306f\u3088\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u6211\u3005\u306e\u610f\u898b\u304c\u82e5\u5e72\u7570\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3088\u3044\u3067\u3059\u306d\u3002\uff08\u77e5\u6075\u3076\u304f\u308d\u3067\u521d\u3081\u3066\u897f\u7530\u2192\u8d8a\u667a\u306e\u8cea\u554f\u3067\u3059\uff09 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